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    <title>Tax Officer Challenges Self-Declared Capital Loss as Business Loss in Share Sale Dispute; Income Classification at Stake.</title>
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    <description>Correct head of income - gain arising on sale of share - If in the later year the assessee had declared a loss on capital side, we wonder whether going against such a self declaration of the assessee, the Assessing Officer had to foist upon the assessee the conclusion that the loss was a business loss.</description>
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      <description>Correct head of income - gain arising on sale of share - If in the later year the assessee had declared a loss on capital side, we wonder whether going against such a self declaration of the assessee, the Assessing Officer had to foist upon the assessee the conclusion that the loss was a business loss.</description>
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